ANALISIS SISTEM INFORMASI AKUNTANSI PADA UMKM DUA INSAN CITA BETON MELALUI PERANCANGAN DFD PADA SIKLUS PRODUKSI

Abstrak

The rapid development of information technology urges Micro, Small and Medium Enterprises (MSMEs) to have a good accounting information system to support business operational efficiency. This service aims to analyze the accounting information system in the production cycle of Dua Insan Cita Beton MSMEs through the design of a Data Flow Diagram (DFD). The service method used is qualitative descriptive with data collection techniques through observation, interviews and documentation. MSMEs Dua Insan Cita Beton was established in 2016 in Ambon, Maluku which is a business engaged in the production of precast concrete. The results of the service show that the production cycle can be divided through the context level DFD and the DFF level 0 which consists of five main processes namely Production Planning, Raw Material Procurement, Concrete Production, HPP Determination and Distribution & Sales.  In the analysis process, various challenges were found at each stage including dependence on a single supplier, limited storage capacity, inconsistency in product quality due to manual processes, risk of damage during packaging and transportation. Solutions that can be provided include supplier diversification, implementation of the FIFO system, the use of molding machines to improve quality, product handling training and transportation system improvement. This service is here to contribute in the form of mapping information flows that can help MSMEs in identifying system weaknesses and providing improvement solutions to increase operational efficiency and effectiveness.